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[Cites 0, Cited by 0] [Section 115QA(1)] [Section 115QA] [Entire Act]

Union of India - Subsection

Section 115QA(1)(i) in The Income Tax Act, 1961

(i)"buy-back" means purchase by a company of its own shares in accordance with the provisions of [any law for the time being in force relating to companies] [Substituted by Act 28 of 2016, section 58, for 'section 77A of the Companies Act, 1956 (1 of 1956)' (w.e.f. 1-6-2016).];